He made the letter Alef (א) king over Breath/ And He bound a crown to it/ And He combined them one with another/ And with them He formed/ Air in the Universe/ The temperate in the Year/ And the chest in the Soul:/ The male with AMSh (אמש)/ And the female with AShM (אשמ).
He made Mem (מ) king over water/ And He bound a crown to it/ And He combined one with another/ And with them He formed/ Earth in the Universe/ Cold in the Year/ And the belly in the Soul:/ The male with MASh (מאש)/ And the female with MShA (משא).